- SC dismissed SLP against ruling that Sec. 195 has no application if payment is considered as salary income
- HC remanded the matter as there was no comparison of income proposed to be added with income declared by the deceased
- ITAT deletes sec. 69A addition as cash deposit during demonetization was duly reflected in books of account
- An application seeking immunity from penalty not maintainable if there was a misrepresentation of facts by assessee: HC
- No penalty if claim of sec. 80-IB deduction was based on audit report issued by tax auditor: ITAT
- HC directed dept. to grant interest since amount of refund was paid to assessee beyond sixty days
- Special Tehsildar Recoveries can initiate recovery proceedings for GST arrears: J&K HC
- ITC reversed late at night during search proceedings was not voluntary and to be returned to taxpayer: HC
- HC dismissed writ as disputed question of fact arose on denial of ITC; directed to avail statutory appeal remedy
- HC set aside order as assessee was asked to appear for personal hearing within 2 hours of receiving SCN
- Madras HC remanded matter as demand order was passed without providing personal hearing to assessee
- HC directed GST authorities to refund sum of Rs. 10 lakh deposited by assessee during search
- HC directed dept. to sanction refund of IGST after deducting differential duty drawback with 7% interest
- SAT upheld penalty on noticee for indulging in synchronized trading which increased ‘last traded price’
- ITAT remanded matter to examine whether maintenance charges received by Co. is FTS under DTAA
- ITAT remanded matter to examine whether maintenance charges received by Co. is FTS under DTAA
- EPFO can’t issue prohibiting order & attachment order to bank for non-payment of PF dues: HC
- IBBI rightly issued SCN to RP who shared a confidential asset valuation report with prospective buyers: HC
- Pre-Section 8(1) stage is administrative; No need to serve ‘reason to believe’: PMLA Tribunal
- No penalty if claim of sec. 80-IB deduction was based on audit report issued by tax auditor: ITAT
Regards,
CA Aman Rajput
